Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Tax Exemptions (3)
- Internal Revenue Code (2)
- Bob Jones University v. United States (103 S. Ct. 2017 (1983)) (1)
- Bob Jones University v. United States (461 U.S. 574 (1983)) (1)
- Closely Held Corporations (1)
-
- Consolidated Tax ReturnsConglomerate Corporations (1)
- Consumption Taxes (1)
- Investment Tax Credit (1)
- Loss Deductions (1)
- Partnerships (1)
- Private Schools (1)
- Progressive Taxation (1)
- Public Policy (1)
- S Corporations (1)
- Segregation in Education (1)
- Subchapter S Revision Act of 1982 (1)
- Tax Consultants (1)
- Tax Equity and Fiscal Responsibility Act of 1982 (1)
- Tax Law (1)
- Tax Reform (1)
- Taxation (1)
Articles 1 - 8 of 8
Full-Text Articles in Law
The Tax Professional And The New Tax Compliance Environment, Marvin J. Garbis
The Tax Professional And The New Tax Compliance Environment, Marvin J. Garbis
William & Mary Annual Tax Conference
No abstract provided.
The New Theology Of Tax Policy: Reformation Or Heresy, Bruce F. Davie
The New Theology Of Tax Policy: Reformation Or Heresy, Bruce F. Davie
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments Affecting Multiple Corporations: Sections 304, 306, And 338, James P. Holden
Recent Developments Affecting Multiple Corporations: Sections 304, 306, And 338, James P. Holden
William & Mary Annual Tax Conference
No abstract provided.
Income And Estate Tax Planning With Subchapter S Corporations, Robert J. Hipple, Barbara C. Hipple
Income And Estate Tax Planning With Subchapter S Corporations, Robert J. Hipple, Barbara C. Hipple
William & Mary Annual Tax Conference
No abstract provided.
The Subchapter S Revision Act: An Analysis And Appraisal, Glenn E. Coven
The Subchapter S Revision Act: An Analysis And Appraisal, Glenn E. Coven
Faculty Publications
No abstract provided.
The Bob Jones Case - Over To Congress, Neal Devins
The Bob Jones Case - Over To Congress, Neal Devins
Popular Media
No abstract provided.
Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins
Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins
Faculty Publications
No abstract provided.
Tax Exemptions For Racially Discriminatory Private Schools: A Legislative Proposal, Neal Devins
Tax Exemptions For Racially Discriminatory Private Schools: A Legislative Proposal, Neal Devins
Faculty Publications
In Revenue Ruling 71-447, the Internal Revenue Service expressly denied tax exemptions to racially discriminatory private schools. The Reagan administration recently challenged the existence of a defined policy prohibiting tax exemptions to these schools as well as the propriety of the IRS's involvement in regulating social policy. President Reagan has called upon Congress to settle the issue by enacting affirmative legislation. Congress, however, has maintained that long-established federal policy supports Revenue Ruling 71-447 and has refused to enact affirmative legislation. In this Article, Mr. Devins examines the conflict between the executive, judicial, and legislative branches of government and argues that …